They said in Field of Dreams that if you build it, they will come. I think when it comes to offering participants the right to after-tax matching and profit-sharing contributions, I don’t think that is a SECURE 2.0 provision that will be popular.
I started working in September 1998 and got a Christmas bonus of $300. That was my last bonus. I sincerely doubt that plan sponsors will go through the trouble of offering participants the right to have their matching and profit-sharing contributions on an after-tax Roth basis. The contributions done on the Roth would require immediate taxation and would be fully vested. Why would an employer sign up for that? I doubt many will add that option.
